TD Ameritrade 通知更新 IRS Form W-8 － Foreign Tax ID Number Form ( FTIN)

因為台灣與美國的IGA 規定,  在 W-8BEN 表格內的 第六欄位 Foreign tax identifying number (see instructions) , 需填入個人的税籍號碼, 也就是台灣的身分證字號. 之前在該欄位填寫N/A 即可, 但現在都需填上 FTIN. 所以之前未填寫ID的, 現在都要補填上FTIN, 否則原來申請的 foreign account 會被轉換為 U.S. Taxpayer account 而被課稅.

如果無法提供ID, 需提出合理的說明.

以下為TD Ameritrade 的通知內容:

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A new regulation requires TD Ameritrade to collect your foreign tax identifying number before January 1, 2018. Our records as of September 6, 2017, indicate that we don't have this number on file for your account. To avoid backup withholding and comply with U.S. tax regulations, please send us a completed and signed Foreign Tax ID Number Form from each account owner.

We encourage you to send us this form as early as possible. To allow time for processing, we'll need to receive it by December 8, 2017.

If you have a foreign tax identifying number, you may provide this in the Tax Identification Number section of the form. If you are not legally required to obtain a tax identification number in your jurisdiction of tax residence, you may complete the Reasonable Explanation section. However, if your country has an Intergovernmental Agreement (IGA) with the United States and requires a foreign tax identifying number, TD Ameritrade cannot accept the Reasonable Explanation Form in lieu of that number.

How to Send Us Your Form(s)

You may send your form(s) to us electronically, fax it, or mail it to us.

• To submit the completed and signed form(s) electronically through our secure Message Center, scan it, along with any other material you're sending, then attach the scanned document(s) when you reply to this message.
• If you'd prefer, you can fax us your form(s) at 866-468-6268.
• Or you can mail it to us, at:
  
  TD Ameritrade
  200 South 108th Avenue
  Omaha, NE 68154-2631
  United States of America (if you're mailing this material from outside the United States)

Please Respond Soon

If we don't receive a response by December 8, 2017, we will be required to convert your foreign account to a U.S. Taxpayer account after the end of this year. We will also be required by the Internal Revenue Service (IRS) to withhold 28% of all interest, dividends, proceeds from options transactions, gross sales proceeds, and other reportable distributions credited to your account until we receive the necessary documentation.

• California residents* who are subject to federal backup withholding on their account will have an additional 7% withholding at the state level on their gross sales proceeds, long-term capital gains distributions, proceeds from cash liquidation transactions, royalties, and substitute payments, for a total of 35% withholding.
• Maine residents* who are subject to federal backup withholding will have an additional 5% withheld at the state level on their proceeds from sales transactions, interest, and dividends, for a total of 33% withholding.

If you have already sent us this form(s) after September 6, 2017, then you don't have to do anything else. To be sure we've received it, just reply to this message to write us, or call Client Services at 800-669-3900. If you are calling from outside the United States, please use 800-368-3668. You can reach us 24 hours a day, seven days a week.

We're here to help. If you have any questions, or if we can assist you in any way, just let us know.

_____________________________________________________________________________

* Residency of a particular state is determined by the mailing address on your account.

TD Ameritrade does not provide tax advice. Please speak with a tax advisor about your particular situation.

TDA 1000736 EM 08/17

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TD Ameritrade 回覆如下:

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From: Message Center Client Services|Date: 09/20/17 9:19 AMMessage available until 09/20/19.

Thank you for updating your TD Ameritrade account records. We have received your

 Foreign Tax ID Number (FTIN) Attachment to the IRS Form W-8 you submitted.

 Your account has been updated to reflect the information provided. 
 
If you have any questions, please click "Reply" to this message to write us.

 A representative will respond to your query through your Message Center inbox.

 You can also call a TD Ameritrade Client Services representative at 800-669-3900.

  We're available 24 hours a day, seven days a week. 
 
TDA 3740 EM 02/12  
 
Market volatility, volume, and system availability may delay account 

access and trade executions.

(KMM95403344V15655L0KM)

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